https://www.taxtmi.com/caselaws?id=10209 The court quashed the complaint against the petitioners under sections 276C and 277 of the Income-tax Act, 1961, related to tax evasion and false statements. The summoning order was deemed invalid due to the petitioners' compliance with the amnesty scheme, granting them immunity from prosecution. The court considered the petitioners' voluntary disclosure and payment of taxes, leading to the decision to halt criminal prosecution, as per circulars and statutory provisions. Consequently, the complaint and summoning order were quashed, highlighting the ineffectiveness of continuing criminal proceedings against the petitioners. en-us Wed, 14 May 2003 00:00:00 +0530 Fri, 10 Jul 2009 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10209 The court quashed the complaint against the petitioners under sections 276C and 277 of the Income-tax Act, 1961, related to tax evasion and false statements. The summoning order was deemed invalid due to the petitioners' compliance with the amnesty scheme, granting them immunity from prosecution. The court considered the petitioners' voluntary disclosure and payment of taxes, leading to the decision to halt criminal prosecution, as per circulars and statutory provisions. Consequently, the complaint and summoning order were quashed, highlighting the ineffectiveness of continuing criminal proceedings against the petitioners. Case-Laws Income Tax Wed, 14 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10209